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CIRCULAR

Guiding the collection, remittance and refund of anti-dumping tax, anti-subsidy tax and securities for payment of anti-dumping tax or anti-subsidy tax

Pursuant to the Export Tax and Import Tax Law;

Pursuant to the Customs Law;

Pursuant to Ordinance No. 20/2004/PL-UBTVQH of April 29, 2004, on Anti-Dumping of Imports into Vietnam, and Ordinance No. 22/2004/PL-UBTVQH of August 20, 2004, on Anti-Subsidy for Imports into Vietnam;

Pursuant to the Government's Decree No. 90/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Dumping of Imports into Vietnam, and Decree No. 89/2005/ND-CP of July 11, 2005, detailing the implementation of a number of articles of the Ordinance on Anti-Subsidy for Imports into Vietnam;

The Finance Ministry hereby guides the procedures for collection and remittance into the state budget of taxes for anti-dumping of and anti-subsidy for imports into Vietnam; the procedures for refund of temporary anti-dumping tax, anti-subsidy tax amounts or securities for payment of temporary anti-dumping tax or anti-subsidy tax, as follows:

I. Taxable objects:

Import goods which are liable to anti-dumping tax or anti-subsidy tax under the Trade Minister's decisions.

II. Taxpayers:

Organizations and individuals that import goods liable to anti-dumping tax or anti-subsidy tax defined in Section I of this Circular shall be anti-dumping tax or anti-subsidy taxpayers.

III. Tax calculation bases and method:

1. Tax calculation bases:

Bases for calculating anti-dumping tax or anti-subsidy tax include quantity of import goods, tax calculation price, tax calculation exchange rate and tax rate.

1.1. Quantity of goods means the quantity of import goods on which anti-dumping tax or anti-subsidy tax is imposed;

1.2. Tax calculation price and exchange rate shall comply with regulations on import tax;

1.3. Anti-dumping tax or anti-subsidy tax rate means the rate decided by the Trade Minister.

2. Tax calculation method:

Anti-dumping

Quantity of import goods

Tax

tax or =

on which anti-dumping tax or

x calculation

X Tax rate

anti-subsidy tax

anti-subsidy tax is imposed

price

IV. Time of tax calculation and time limit for tax payment:

1. Time of tax calculation is the date a taxpayer registers his/her/its customs declaration with a customs office according to the provisions of the Customs Law, provided that it is within the valid duration of the Trade Minister's decision on imposition of anti-dumping tax or anti-subsidy tax.

2. Tax payment time limit: Importers of goods liable to anti-dumping tax or anti-subsidy tax must fully pay anti-dumping tax or anti-subsidy tax amounts or securities for payment thereof before receiving goods. Where taxpayers are provided by credit institutions guarantees for payable tax amounts, the tax payment time limit shall be 30 days after such taxpayers register their customs declarations.

In case of goods which are temporarily imported for re-export or imported for production of export goods and liable to anti-dumping tax or anti-subsidy tax, the time limit for tax payment shall be the time limit for payment of import tax on goods temporarily imported for re-export or imported for production of export goods.

V. Procedures for collection and remittance:

1. Upon receiving provisional decisions on imposition of anti-dumping tax or temporary anti-subsidy tax, customs offices shall have to collect temporary anti-dumping tax, temporary anti-subsidy tax amounts or securities for payment of such tax, and deposit such amounts into their custody accounts at the State Treasury. Money remittance vouchers shall be money receipts or expenditure accreditation notes.

2. After receiving the Trade Minister's decisions on imposition of anti-dumping tax or anti-subsidy tax or on non-imposition of anti-dumping tax or anti-subsidy tax (official decisions), customs offices shall refund overpaid tax amounts to taxpayers or carry out procedures for remitting collectible tax amounts from their custody accounts into the state budget.

VI. Cases eligible for refund:

1. Cases where anti-dumping tax or anti-subsidy tax rates for calculation of payable tax amounts under provisional decisions on imposition of anti-dumping tax or anti-subsidy tax are higher than anti-dumping or anti-subsidy tax rates under the Trade Minister's official decisions.

2. Cases where payable anti-dumping tax or anti-subsidy tax securities are larger than anti-dumping or anti-subsidy tax amounts under the Trade Minister's official decisions.

VII. Procedures for refund:

Basing themselves on the Trade Minister's decisions, taxpayers shall send their written requests for tax refund enclosed with import goods declarations and tax payment vouchers, if any (originals or copies affixed with true-copy certification stamps), to customs offices where import procedures are carried out in order to be refunded anti-dumping or anti-subsidy tax amounts or securities for payment thereof. Within 15 working days after the receipt of complete dossiers, customs offices where import procedures are carried out shall have to refund tax to taxpayers (or shall not collect tax therefrom).

VIII. Organization of implementation:

1. This Circular takes effect 15 days after its publication in "CONG BAO."

2. Any problems arising in the course of implementation should be reported to the Finance Ministry for study and solution.